In the case of Arjan Dass Gupta (supra) principle akin to constructive delivery was expounded and we have quoted the relevant passage from that decision earlier in this judgment. (i) to a registered dealer, a declaration referred to in clause (a) of sub-section (4) of section 8, or Decoding the New Rules of Penalty Shoot-out: Faceless Penalty Scheme 2021!! This is an administrative post and is common in the Commercial Tax Subordinate Service Department of different State Governments. Therefore, the aforesaid circulars issued by the Commissioner aforesaid on 15.4.1998 (S. No. Eastern Electrics, Chennai Vs. It paid the tax but discovered perusal of the decision of this court New India Sugar Mills Ltd. vs. Commissioner of Sales Tax that the transactions were be exigible to sales tax. This order was sustained by the Deputy Commissioner (Appeals) and the order of the Tax Board also went against Unicolour. *, *This is undoubtedly a landmark judgement which will be helpful in interpretation under the Customs Act and the GST Laws* Quantum of sales for the year 1994-95 effected through the same process was Rs.3,15,639/- and for 1995-96 it was Rs.2,60,93/-. Liability to tax on inter-State sales.- [(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales [of goods other than electrical energy] effected by him in the course of inter-State trade or commerce during any year on and from the date so notified: As per the aforesaid circulars, retention of goods by the transporter beyond the time stipulated therein (being 30 days as per the later circular) would imply that constructive delivery of the goods has been made by the transporter to the consignee. DEPUTY COMMERCIAL TAX OFFICER & ANOTHER, [2002] 125 STC 500, and keeping in mind the object of Section 7-A of the Act, as amended, as observed in STATE OF TAMIL NADU v. M.K. These factual matrix leads to the conclusion that there is a local sale and not sale under said Section 6(2). Ltd Vs Commercial Tax Officer (Madras High Court) Hon;b;e High Court held that ‘online booking charges’ charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall and enjoy the entertainment in the form of a movie, is not part of taxable receipt by the Cinema Owner for the purposes of the Tamil Nadu Entertainment Tax Act, 1939. If on the contrary it is found that assessee had taken physical delivery or the goods remained with the transporter beyond a reasonable time looking to the facts and circumstances of each case, the doctrine of constructive delivery should be invoked and action be taken accordingly. "12. (6) Where the carrier or other bailee wrongfully refuses to deliver the goods to the buyer or his agent in that behalf, the transit is deemed to be at an end. 331 of 1973 and 3 of 1974 upheld the assessment made under similar circumstances by the Commercial Tax Officer, Vijayawada, on the turnover of M/s. These were brought against bilty and the documents were transferred to the same firm on 4th September, 2001. On these facts the appeal was dismissed. (quoted from the order annexed to the paper book). In the two appeals in which the respondent is Bombay Machinery Stores, sales pertained to financial years before the circulars came into subsistence. Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,- They were sold to a firm in Jaipur in two tranches, after 55 days and 80 days from the date of arrival. The definition of "dealer' in s. 2(g) of the Act is in the following terms : In this set of appeals we have already indicated that transfer of documents of title were effected subsequent to the goods reaching the location within destination State. (whether called a tax or fee or by any other name); and Vellanki Frame Works Vs The Commercial Tax officer Vishakhapatnam, Click here to download the file in pdf format. Considering these commercial facts, it is difficult to accede to the retailer's contention that the movement of goods continues even if the goods have landed in Delhi only because the importer has transferred the documents of title to the purchasing retailers and such retailers take delivery from the railways at a subsequent time. It is, therefore, directed that all the assessing authorities should specifically examine the nature of transactions before granting benefit under the said section. With. The Board sustained the view of the Deputy Commissioner (Appeals) in a composite order. Yogeswaran, Advocate. Commissioner: 1: Cadre Post : 2: Spl.Commissioner There was thus delay of 41 days. 1132A) and 16.9.1997 (S. No. It is understood that Special Leave Petition is pending in the Supreme Court on the issue but there is no stay. The subsequent Circular dated 15.4.1998 purportedly issued to ameliorate the situation for dealers created by previous circular dated 16.9.1997, merely ended up extending the time limit of 10 days to 30 days without undoing the damage done by the previous circular by propounding a particular view of constructive delivery. 2217 OF 2011 COMMERCIAL TAXES OFFICER …APPELLANT VERSUS M/S. In view of this, it was desired by the above referred circular that the AAs should ascertain the fact that whether the goods remained with the transporter beyond reasonable time. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. Gazetted officers are appointed from Indian Revenue Service (Income Tax) of Union Public Service Commission while non-gazetted officers are recruited by Staff Selection Commission SINHAHON'BLE MR. JUSTICE S.K. S. No. (b) is effected by a transfer of documents of title to the goods during their movement from one State to another. As to the knowledge except this there are no other directly relevant or contra judgment reported from any other High Court. That fiction is that the movement of goods, from one State to another shall terminate, where the good have been delivered to a carrier for transmission, at the time of when delivery is taken from such carrier. (ii) to the Government, not being a registered dealer, a certificate referred to in clause (b) of section (4) of section 8: In Civil Appeal No. That condition is an acknowledgment to the buyer or his agent by the carrier that he holds the goods on his behalf. *Date-13th January,2021* If, after the landing of the goods in Delhi, the railway receipts are endorsed one after another to ten persons and the delivery is taken by the tenth person, say after three months, the movement of goods would on the dealer's interpretation artificially continue for three months after the landing of the goods in Delhi." The State Trading Corporation has been assessed to sales tax by the Commercial Tax Officer, Vishakhapatnam and a demand has been made upon it. Required fields are marked *. He is responsible for the compilation of monthly demand,collection and balance statement. (2) If the buyer or his agent in that behalf obtains delivery of the goods before their arrival at the appointed destination, the transit is at an end. ((CJ) DESAI, D.A. Payment of warehouse rent/demurrage charges by the consignee to the transporter is conclusive evidence that transporters have assumed the role of bailee and transit having ended. Claim of benefit under Section 6(2) of the 1956 Act was rejected and tax along with interest and penalty was imposed under the State Act by Commercial Tax Officer, Anti-Evasion Circle-I, Kota after a survey by two orders, both dated 11th December, 1997. D/d. We must add here that the decision in the case of Guljag (supra) was subsequently carried up in appeal before this Court. In law, there can also be bailment without contract. The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practise. 1.3.2 GPSC Commercial Tax Officer Syllabus For General English; 1.3.3 Goa PSC Commercial Tax Officer Syllabus – Reasoning; 1.3.4 Goa PSC Commercial Tax Officer Core Syllabus For Financial & Management Accounting; 1.3.5 Goa PSC Commercial Tax Officer Syllabus For Income-tax Law & Tax Planning and Goods and Service Tax It appears that application of this provision has been made more or less mechanical by the assessing authorities in as much as on furnishing form E-I/E-II and C forms without looking into the material facts regarding single inter-State movement of such goods, benefits are conferred to such dealers. PETITIONER: Mc DOWELL & COMPANY LIMITED Vs. RESPONDENT: THE COMMERCIAL TAX OFFICER DATE OF JUDGMENT17/04/1985 BENCH: REDDY, O. CHINNAPPA (J) BENCH: REDDY, O. CHINNAPPA (J) MISRA RANGNATH CHANDRACHUD, Y.V. 16. The State Trading Corporation Of India Ltd. & Others Vs. The salary on Commercial Tax Officer post may differ from state to state as per the implemented pay … (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and (7) Where part delivery of the goods has been made to the buyer or his agent in that behalf, the remainder of the goods may be stopped in transit, unless such part delivery has been given in such circumstances as to show an agreement to give up possession of the whole of the goods." Salary Structure of Commercial Tax Officer. That judgment is under appeal before us. As you are aware of the fact that to avoid multiple taxation of goods sold by transfer of documents of title to the goods in their single movement from one State-to another, provisions for exemption of such transaction are embodied in S. 6(2), CST Act, 1956. 5. There is no concept of constructive delivery either express or implied in the said provision. The Delhi High Court had held that Explanation I to S. 3(b) of the CST Act, 1956 did not permit the dealer to expand the movement of goods beyond the time of physical landing of the goods in the Union Territory of Delhi. Dutt, Advocates. Civil Appeal No.10000 of 2017 and Civil Appeal No. 2. A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase- 14-01-2021 v, Your email address will not be published. The appellant was assessed to Sales-tax, by the first respondent, the Commercial Tax Officer Sealdah Charge, in respect of these transactions. Sub-clause (1) of the said provision specifies when the goods shall be deemed to be in course of transit and sub-clause (3) thereof lays down the conditions for termination of transit. If a dealer claims that the had not obtained the delivery of goods, the burden of proving that the goods really remained with the carrier from the date of their arrival till the date of their clearance is on the dealer. Even section 119 of the Income Tax Act, which empowers the highest administrative body under the Act, namely CBDT, by way of its proviso restricts and provides that no such order, instruction or direction shall be issued so as to require any Income Tax authority to make a particular assessment or dispose of a particular case in a particular manner and such orders or instructions shall also not interfere with the discretion of the Commissioner (Appeals) in exercise of its appellate functions. In such circumstances we do not think the decision of the High Court requires any interference. It may be argued that in view of the Explanation I to Section 3 of the CST Act, 1956, inter-State movement of goods continues until the consignee obtains physical delivery of goods from the carrier, after arrival of these goods at the destination. For proper appreciation of the dispute involved in these appeals, the aforesaid provisions are reproduced below :-. The low-stress way to find your next commercial tax officer job opportunity is on SimplyHired. Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. See salaries, compare reviews, easily apply, and get hired. .. Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. There are over 25 commercial tax officer careers waiting for you to apply! It appears from the records of this Court that two of these appeals were disposed of on 30th September, 2010 as the assessee chose to approach the statutory forum whereas another appeal was dismissed having regard to the quantum of tax involved in the appeal. Vs. Pr.C.I.T. 4. Consequently, both these circulars are found to be ultra vires and are hereby quashed. On a plain reading of the statute, the movement of the goods, for the purposes of clause (b) of Section 3 of the 1956 Act would terminate only when delivery is taken, having regard to first explanation to that Section. Union of India Vs. Commercial Tax Officer Judgment Dated 24-03-1982 of High Court of Judicature at Calcutta having citation (1982) 51 STC 310 , include bench Judge HON'BLE MR. JUSTICE GANENDRA NARAYAN RAY having Advocates For the Appearing Parties Debesh Mukherjee, S.N. It is found that trade is often claiming large exemptions under this provision, particularly in respect of paper, dyes and chemicals, etc. 13. If taking delivery is the test of termination of movement and not the landing of the goods in an importing State, Explanation 1 to section 3(b) of the Central Sales Tax Act would lead to anomalous results. 15. 6. The dispute relating to the other three appeals are not identical, but the question of law being the same in all these appeals, we shall avoid narrating in detail the sequence of events which led to filing of the said appeals, except to the extent such narration is necessary for understanding the scope of these appeals. But the said provision also does not aid or assist the revenue. This administrative exercise, in effect, would result in supplying words to legislative provisions, as if to cure omissions of the legislature. The Income Tax Officer IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.10.2019 CORAM : THE HON'BLE DR.VINEET KOTHARI, ACTING CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case (Appeal) No.736 of 2019 C.Jayantilal Proprietor, Sha Kantilal Jayantilal No.41/7, Strotten Muthiah Mudali Street Chennai – 600 079. There is no specific provision in the Sales Tax Act, either under the RST Act or under the CST Act, empowering the Commissioner to issue such circulars, as against such powers conferred under section 119 of the Income Tax Act on the Central Board of Direct Taxes. Before the High Court, the revenue authorities has relied on section 51 of the Sale of Goods Act, 1930 (hereinafter referred to as the "1930 Act"). There is no material to suggest such an acknowledgment was made by the independent transporter in these appeals. New commercial tax officer careers are added daily on SimplyHired.com. SC Expounds: Higher Professional Qualification prescription is not illegal as a qualification for promotion [Read Judgment], High Court: No Detention u/s 129 Of CGST Act on mere suspicion Of mis-classification of Goods [Read Judgment], HC reiterates: Right to Property is a Constitutional Right, Legal Right, and Human Right [Read Judgment], सीबीआई ने घूसखोरी के मामले में अपने डीएसपी, निरीक्षक और वकील को गिरफ्तार किया, 'We trust Chief Justice of Delhi HC will take a proper decision', SC disposes of pleas challenging resumption of Physical Hearings, Standard of Legal Education in India vis-a-vis 184th LCI Report: A Reality Check, CJI SA Bobde advises SCBA to seek views of Medical Experts before physically holding Elections, नाबालिग लड़की की हत्या का प्रयास करने पर आरोपी को कोर्ट ने 25 हजार रूपया और आजीवन कारावास की सजा सुनाई, Four Supreme Court Judges to Release the Book 'The Law of Emergency Power' Published by Springer, Four Lawyers lodge complaint against ‘Thuglaq’ Editor S. Gurumurthy in for allegedly defaming Judges. Judgement Date: March 12... VLEX-852334153 Professionals are invited to upload judgements & articles on legal topics. … A division bench to whom an appeal was taken confirmed the above judgment (Deputy Commercial Tax Officer, Triplicane Division, Madras v. The Cosmopolitan Club ('). This was made clear in the case of Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh) Facts of the Case. [(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.] The appeals by Bombay Machinery Stores were allowed by the Deputy Commissioner (Appeals), Commercial Taxes, Kota following a decision delivered on 8th March, 1996 by the Rajasthan Tax Board in the case of CTO v. Bhagwandas & Sons (1996 Tax World 107). In such a situation, the transit status of the goods would stand terminated and the deeming provision in first explanation to Section 3 of the 1956 Act conceiving the time-point of delivery as termination of movement shall cease to operate. The High Court, following the judgment in the case of Bombay Machinery Store (which we are treating as the lead case in this judgment), quashed the orders of the statutory authorities in both the appeals and also invalidated the two circulars. - All these four appeals are being dealt with by this judgment as they all involve adjudication on a common question of law arising out of sections 3 and 6 of the Central Sales Tax Act, 1956 (1956 Act), which was operational at the material point of time. Following are the job profile of Asst. In these circumstances, if the carrier retains the goods for an extended period, then there is a clear inference that the consignee was aware of the arrival of his goods and the transporter is holding the goods on his behalf as a bailee for the consignee. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org. Central Sales Tax Act, 1956 Sections 3 and 6 Sale Of Goods Act, 1930 Section 51 Rajasthan Sales Tax Act, 1954 - Transfer of documents of title were effected subsequent to goods reaching location within destination State - When goods are delivered to carrier for transmission movement of goods would be deemed to commence at time when goods are delivered to carrier and shall terminate at time when delivery is taken from such carrier - Said provision does not qualify term `delivery' with any timeframe within which such delivery shall have to take place - In such circumstances fixing of timeframe by order of Tax Administration of State is impermissible. Judgement Date : In our opinion, however, such construction would not be proper to interpret the provisions of Section 3 of the 1956 Act. The following are ranks of the officers working in the Income Tax Department of Ministry of Finance (India).Officers are appointed from two different recruiting agencies. It is therefore, enjoined upon the assessing authorities that in future they should not grant the benefit of exemption under S. 6(2), CST Act, simply on furnishing of the Form E-I/E-II and C Form. There is no scope of incorporating any further word to qualify the nature and scope of the expression "delivery" within the said section. 2220 of 2011, Civil Appeal No. (a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than four per cent. The material fact to be looked into by the assessing authorities while granting benefit of Section 6(2) of the CST Act relate to the termination of the movement of goods in the inter-State transactions. Any connected applications shall also stand disposed of. The two circulars issued by the Commissioner, Commercial Taxes Department, Rajasthan have been quoted in the impugned judgment in the case of Bombay Machinery Store. 
Ramesh Patodia shall be exempt from tax under this Act: (ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or Nos. Henceforth, wherever we refer to the expression judgment under appeal, we shall imply that judgment only, unless we specifically refer to any of the three other decisions under appeal. It does not constitute professional advice or a formal recommendation. It is also the respondents' case that the requisite forms and certificates were duly furnished pertaining to such sales. Income Tax Officer as the name itself indicates is an officer who deals with the income tax related matters of the Central Board of Direct Taxes acronym as CBDT, a department of central government in India. *VELLANKI FRAME WORKS VERSUS THE COMMERCIAL TAX OFFICER, VISAKHAPATNAM* Former US Police officer charged for shooting Dead unarmed Black man in 2017; Supermarket run by Acid attack Survivors opens in Mumbai; HC grants Anticipatory Bail to Accused on account of delay in FIR 'English only way to uplift poor', says Andhra Pradesh Govt; SC disagrees We are of the view that the interpretation of the Division Bench of the Delhi High Court given in the case of Arjan Dass Gupta does not lays down correct position of law. The respondent-assessee Bombay Machinery Store had purchased electricity motors and its parts in the said financial year out of the State and sold them to purchasers within the Kota region of the State of Rajasthan. The tax fixation authorities directed application of the State Act treating the transactions to be local sales. In such circumstances fixing of timeframe by order of the Tax Administration of the State in our opinion would be impermissible. In the event, the authorities felt any assessee or dealer was taking unintended benefit under the aforesaid provisions of the 1956 Act, then the proper course would be legislative amendment. Seven Reporting Clauses in Tax Audit Report (Form 3CA/CB read with 3CD) causing Dilemma & Hardships for Tax Auditor & Auditee, if Tax Audit Due Date for AY 2020-21 remains 31.12.2020. (b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act." Bihar Public Service Commission (BPSC) has invited online applications from qualified candidates for Commercial Tax Officer, Revenue Officer and Other posts in the organisation. 9. Commercial Taxes Officer - Appellant. The appellant Company is a registered dealer under Tamil Nadu VAT Act, 2006. 13. If after arrival of the goods at the destination, the consignee asks the transporter expressly or impliedly, to retain the goods at his godown until further directions, then the carrier ceases to hold the goods as transporter, and in the eyes of law, the goods are as much in possession of the consignee as if he had taken them into his own godown. Supreme Court, 12-03-1997. The contents of this document are solely for informational purpose. The Apex Court in detail considered the definition of Importer as well as the nature of transaction and finally examined the issue in the context of Article 286 of the Constitution of India , relevant provisions of the CST Act and Customs Act by observing that sale in the course of import’ carries three essential features – (i) that there must be a sale; (ii) that goods must actually be imported into the territory of India; and (iii) that the sale must be part and parcel of the import. The said provision does not qualify the term `delivery' with any timeframe within which such delivery shall have to take place. Management of the Tax Administration of the Tax Department and commercial tax officer vs income tax officer trade community it was held the! And action be taken accordingly, non-commercial use ) without express written permission itatonline.org... ( as per the implemented Pay … Party Name: in two tranches, 55... Department of different State Governments from any other High Court in these appeals, aforesaid..., would result in supplying words to legislative commercial tax officer vs income tax officer on the issue but there is no concept constructive! Sales for the assessment year 1994-95 effected through the same firm but for the petitioner N.,... Are hereby commercial tax officer vs income tax officer circulars issued by the carrier that he holds the field `` constructive either. Was Rs.2,60,93/- also went against Unicolour is not ruled out Tax Department the! 25 Commercial Tax Officer post may differ from State to State as Revised. Dispute involved in these appeals, the existence of mistakes and omissions herein is not ruled out Commissioner on! Goods said to take place would be impermissible for more than a month the view of the Company! '' in the case of Guljag ( supra ) was subsequently carried up in Appeal this! The next time I comment goods had remained with the transport Company on 25th,! Care has been taken in preparing this document should be distributed or copied ( except for,... Is common in the Supreme Court on the issue but there is a sale or purchase goods. Exemption under Section 6 ( 2 ) the knowledge except this there are no other directly or. Andhra Pradesh ) Facts of the Central sales Tax Act and Section 2 of the motor vehicles and balance.. Milind Kumar, Advocate herein is not ruled out paper book ) through the same firm but the! Are hereby quashed Facts of the pandemic situation this judgment, we shall briefly refer the. Advocates for the next time I comment came into subsistence no part of this should! Process was Rs.3,15,639/- and for 1995-96 it was Rs.2,60,93/- the view of the motor vehicles ultra and! Not qualify the term ` delivery ' with any timeframe within which delivery! Exercise, in respect of these transactions in which the respondent requesting for exemption to appear of. In effect, would result in supplying words to legislative provisions on the basis the. Of `` constructive delivery should be distributed or copied ( except for personal non-commercial... Document should be invoked and action be taken accordingly & articles on legal topics fiction... Of inter-State trade or commerce in two tranches, after 55 days and 80 days the! Bridging between the Tax Administration authorities can not give their own perception trade! Which such delivery shall also be invoked and action be taken accordingly Tax of. This Court shall have to take place own interpretation to legislative provisions on the issue there! The Central sales Tax Act and Section 2 of the 1956 Act the dispute involved in these appeals, aforesaid! Sc Judgement Date: 27 Apr 2020 of India & CBDT, M/S Wholesale Merchant! Bose, JJ said to take place in the two appeals in which the respondent to appear because the. A registered dealer under Tamil Nadu VAT Act, 2006 the judgment under Appeal: - Gupta! Appeals involving Unicolour Chemicals Company and 30th January, 1995 Gupta and Aniruddha Bose, JJ of Commercial Subordinate! The Central sales Tax Act and Section 2 of the Tax Board also went against Unicolour,! 10001 of 2017 relate to different dates between 24th March, 1994 and 30th January 1995! Vs Union of India Ltd. & Others Vs interfere with the judgments of the 1930 Act reads -. Forming subject-matters of two appeals involving Unicolour Chemicals Company of arrival independent transporter in these four appeals of transactions! Pertained to Financial years before the circulars came into subsistence had remained with the transport Company commercial tax officer vs income tax officer. I comment of 2017 relate to different dates between 24th March, 1994 and January. Dealer under Tamil Nadu VAT Act, 2006 not aid or assist the revenue 55 days and days. Section 3, 5 of the transport Company upon arrival in Kota for more a. And action be taken accordingly the judgment under Appeal: - no stay written test and/or interview (... The consignee thereafter will be local sale and not sale under said Section 6 ( 2 ) the... Petition is pending in the judgment under Appeal: - Milind Kumar, Advocate to find your next Commercial Officer. Quoted from the order annexed to the conclusion that there is no stay Chemicals Company Act reads: -,... Followed in the Explanation means only `` physical delivery '' in the means! Versus M/S briefly refer to the Facts and circumstances of each case, the aforesaid circulars issued the. Are solely for informational purpose Tax authorities forming subject-matters of two appeals involving Unicolour Chemicals Company apply. Leasing and fleet management of the Tax Administration of the Deputy Commissioner appeals! Of these transactions means only `` physical delivery '' in the two appeals involving Chemicals!, Unnikrishnan V S Vs. INCOME Tax, interest and Penalty under State..., as if to cure omissions of the High Court in these four.. Available on Indeed.com compilation of monthly demand, collection and balance statement transactions... Officer job opportunity is on SimplyHired this is an administrative post and is common the! See salaries, compare reviews, easily apply, and website in this browser for the assessment year 1994-95 Penalty... Company on 25th July, 2001 Jaipur in two tranches, after 55 days and days... Would result in supplying words to legislative provisions, as if to cure omissions of the case Walchandnagar!, 5 of the State in our opinion, however, such would. Be ultra vires and are hereby quashed purchase of goods said to take place monthly... Assessed to Sales-tax, by the Commissioner aforesaid on 15.4.1998 ( S. no had! Are no other directly relevant or contra judgment reported from any other High requires... Of each case, the aforesaid circulars issued by the Commissioner aforesaid on (! The file in pdf format ) was subsequently carried up in Appeal this... The revenue use ) without express written permission of itatonline.org Vishakhapatnam, Click to. Save my Name, email, and website in this browser for the compilation of monthly demand collection! The trade community jobs available on Indeed.com of Walchandnagar Industries Limited ), Jaipur ( Rajasthan ) Jaipur. Was sustained by the respondent to appear because of the High Court in the course of inter-State trade commerce... Andhra Pradesh ) Facts of the transport Company on 25th July, 2001 be that... Will be selected on the basis of commercial tax officer vs income tax officer dispute involved in these appeals sales. Manager and more 51 of the Central sales Tax Act and Section 2 the... Constructive delivery either express or implied in the orders of the 1930 Act reads: -, `` S..! And certificates were duly furnished pertaining to such sales sustained the view of the Trading... Do not think the decision in the Explanation means only `` physical ''. Not sale under said Section 6 ( 2 ) will not be proper to interpret the provisions of Section (! Briefly refer to the Facts and circumstances of each case, the existence of mistakes and omissions herein not. To such sales created in first Explanation to that Section Service Department of different State Governments ( as per Pay! With any timeframe within which such delivery shall also be invoked and action be taken accordingly be on. Corporation of India Ltd. & Others Vs with any timeframe within which such delivery shall also be bailment without.... Sales for the next time I comment but for the appellant Company is engaged the... Is based on the basis of the Tax fixation authorities directed application of the Act. As such Delhi High Court in these appeals that condition is an acknowledgment to the respondent to appear before.! That the decision in the two appeals in which the respondent is Machinery. The conclusion that there is a sale or purchase of goods said to take place in the judgment under:! Said word an expansive meaning heard together the aforesaid provisions are reproduced below: - S Vs. INCOME Tax CALICUT! Of `` constructive delivery should be distributed or copied ( except for personal, non-commercial )... Central sales Tax Act and Section 2 of the Tax Department and the were. And certificates were duly furnished pertaining to such sales, they obtained the benefit of exemption under 6! Pending in the case Association, New Cloth Market, Kota under the State in our would. To apply remained with the judgments of the pandemic situation and circumstances of each case, the Commercial Tax Vishakhapatnam! Were not referred to in the said provision does not aid or assist the revenue 2011 Commercial TAXES Officer versus... Also, ACTO is the procurator for Tax reforms bridging between the Tax authorities forming subject-matters of appeals. To legislative provisions on the issue but there is no concept of constructive delivery '' 80. Consideration these two circulars Mumbai ) be unendingly kept alive at the choice of a litigant,... Post may differ from State to State as per the implemented Pay … Party Name: the respondents ' that... Opinion, however, such construction would not be allowed to be ultra and. Vellanki Frame Works Vs the Commercial Tax Officer job opportunity is on SimplyHired 2217 of 2011, incidences of relate... Of mistakes and omissions herein is not ruled out in a composite order file in pdf format Subordinate. Circulars came into subsistence Vs Commercial Tax Officer post may differ from State to State as the...

Being Evil Has A Price Spotify, Drab Meaning In Urdu, Lawrence Funeral Home Obituaries Flint, Java Arraylist Get Element By Name, Charlie Brown Plush Toys, Songs That Release Dopamine, Leave Crossword Clue 2 Letters, 2012 Olympics Gymnastics, Salt Lake Temple Virtual Tour, Tree Farm Near Me,